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Operation status of the Board of Directors
- The Board of Directors convened 5 meetings in 2024. The attendance of directors is as follows:
| Title | Name | Actual attendance | Attendance by proxy | Actual attendance rate (%) | Remarks |
| Chairman | Taiwan First Biotechnology Corp. Representative: Kuan-Han Chen | 5 | 0 | 100% | |
| Vice Chairman | Yueshan Investment Co., Ltd. Representative: Ching-Jen Chen | 5 | 0 | 100% | |
| Director | NICE Enterprise Co., Ltd. Representative: Michael Chen | 2 | 3 | 40% | |
| Director | Fang Tien Enterprise Co., Ltd. Representative: Huai-Hsin Liang | 2 | 3 | 40% | |
| Director | Yin-Ji-Li International Consulting Corp. Representative: Hsien-Chueh Hsieh | 5 | 0 | 100% | |
| Director | Cunyuan Heye Co., Ltd. Representative: Chih-Chan Chen | 5 | 0 | 100% | |
| Independent Director | Yung-Fu Tseng | 4 | 1 | 80% | |
| Independent Director | Yung-Chien Wu | 4 | 1 | 80% | |
| Independent Director | Wei-Lung Chen | 5 | 0 | 100% | |
| Other items to be stated:
I.If the operations of the Board of Directors meets any of the following circumstances, the meeting date, term, contents of proposals, opinions of all independent directors and the Company’s handling of said opinions shall be specified: (I) Matters specified in Article 14-3 of the Securities and Exchange Act: The Company held 5 Board meetings in 2024 and the resolutions are specified in Page 60-62 of the annual report. Matters specified in Article 14-3 of the Securities and Exchange Act were approved unanimously by all independent directors. (II) Any other resolution(s) passed but with independent directors voicing opposing or qualified opinions on the record or in writing: None. II.Directors’ avoidance of proposals involving any conflict of interest; the names of directors, details of the proposals, causes of recusal, and participation in voting shall be disclosed:i. 9th meeting of the 18th Board of Directors on January 25, 2024: During the review of the proposal to renew the appointment of the Company’s advisor, Chairman Kuan-Han Chen, the brother of Kuan-Ju Chen, independent director Yung-Fu Tseng, the father of Chi-Ying Tseng, and the director Ching-Jen Chen, the brother of Ching-Yao Chen, recused themselves and did not participate in the discussion and voting on the proposal due to involvement of their personal interests. ii. 10th meeting of the 18th Board of Directors on March 11, 2024: During the review of the proposal to renew the appointment of Ching-Liang Chen as an advisor, director Ching-Jen Chen, the brother of Ching-Liang Chen, recused himself and did not participate in the discussion and voting on the proposal due to involvement of his personal interests. iii. 13th meeting of the 18th Board of Directors on November 8, 2024: During the review of the proposal to renew the appointment of the Company’s advisor, Chairman Kuan-Han Chen, the brother of Kuan-Ju Chen, independent director Yung-Fu Tseng, the father of Chi-Ying Tseng, and the director Ching-Jen Chen, the brother of Ching-Yao Chen, personnel change for director of Hsien-Chueh Hsieh, recused themselves and did not participate in the discussion and voting on the proposal due to involvement of their personal interests. |
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Information on the operation of the Audit Committee
1.Power and annual focuses of the Audit Committee
A. Establishment or amendment of the internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
B. Assessment of the effectiveness of the internal control system.
C. Establishment or amendment of the handling procedures regarding significant financial business behaviors, including the acquisition and disposal of assets, trading of financial derivatives, loaning of funds to others, and endorsement/guarantees for others in accordance with Article 36-1 of the Securities and Exchange Act.
D. Matters involving any directors’ personal interests.
E. Significant transactions of assets or financial derivatives.
F. Significant loans of funds, and endorsement/guarantees.
G. The offering, issuance, or private placement of equity-type securities.
H. The hiring or dismissal of CPAs or the remuneration given thereto.
I. The appointment or discharge of a financial, accounting, or internal audit officer.
J. The first quarter, second quarter, third quarter financial reports, and annual financial report signed or stamped by the Chairman, Manager, and Accounting Supervisor.
K. Any other material matter required by the Company or the competent authority.
3. The contents of proposals and resolutions of the Audit Committee and the Company’s handling of the Audit Committee’s opinions in 2024 is as follows:
A. Establishment or amendment of the internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
B. Assessment of the effectiveness of the internal control system.
C. Establishment or amendment of the handling procedures regarding significant financial business behaviors, including the acquisition and disposal of assets, trading of financial derivatives, loaning of funds to others, and endorsement/guarantees for others in accordance with Article 36-1 of the Securities and Exchange Act.
D. Matters involving any directors’ personal interests.
E. Significant transactions of assets or financial derivatives.
F. Significant loans of funds, and endorsement/guarantees.
G. The offering, issuance, or private placement of equity-type securities.
H. The hiring or dismissal of CPAs or the remuneration given thereto.
I. The appointment or discharge of a financial, accounting, or internal audit officer.
J. The first quarter, second quarter, third quarter financial reports, and annual financial report signed or stamped by the Chairman, Manager, and Accounting Supervisor.
K. Any other material matter required by the Company or the competent authority.
- The Audit Committee convened 5 meetings in 2024. The attendance of independent directors is as follows:
| Title | Name | Actual attendance | Attendance by proxy | Actual attendance rate (%) | Remarks |
| Independent Director | Yung-Chien Wu | 4 | 1 | 80% | |
| Independent Director | Yung-Fu Tseng | 4 | 1 | 80% | |
| Independent Director | Wei-Lung Chen | 5 | 0 | 100% | |
| Other items to be stated:
I.If the operations of the Audit Committee meets any of the following circumstances, the meeting date of the Board of Directors, term, contents of proposals, resolutions of the Audit Committee and the Company’s handling of said opinions shall be specified. (I) Matters specified in Article 14-5 of the Securities and Exchange Act: 本公司113年度審計委員會共召開5次，決議事項內容如年報第28頁；審計委員會對於證券交易法第14條之5所列事項均無異議照案通過。 (II)Other than those described above, any resolutions unapproved by the Audit Committee but passed by more than two-thirds of directors: None. II. Independent directors’ avoidance of proposals involving any conflict of interest; the names of independent directors, details of the proposals, causes of recusal, and participation in voting shall be disclosed: None. III. Communication between independent directors, internal audit officer and CPAs (e.g. the major matters, methods and results of communication with regard to the financial and business statuses of the Company): 1.每月稽核報告：每月至少一次將稽核報告交付審計委員會查閱，並且每件稽核報告會追蹤內控缺失或異常事項的改善情形。 2.稽核主管報告：稽核主管每次出席審計委員會會議時，會報告稽核業務，並透過該會議進行溝通。 3.審計委員會的指示與疑問：當審計委員會查閱稽核報告並有指示或疑問時，會告知稽核主管進行處理。 4.會計師與審計委員會的定期溝通：會計師會定期與審計委員會進行溝通，包括年度規劃報告及查核完成報告。 5.會計師列席審計委員會：會計師會列席審計委員會，向獨立董事報告財務報表查核結果或其他法令對公司的影響，並且獨立董事與會計師的溝通情形良好。 6.多元溝通方式：審計委員會透過視訊會議、電話、電子郵件、LINE及傳真等各種管道與稽核主管及會計師保持良好的溝通，並充分了解公司的財務和業務狀況。 7.本公司內部控制的透明度與溝通機制，確保了獨立董事能夠及時了解公司財務及稽核的狀況，且與稽核主管及會計師的溝通渠道多樣且順暢。 IV. Summary of the work focuses of the Audit Committee in 2024: (I) Reviewing the annual audit plan. (II) Reviewing the Q1, Q2, Q3 and annual financial reports. 3.審閱簽證會計師之委任及適任性以及獨立性評估。 4.審閱內部控制制度修正及內部控制制度之有效性考核。 (V) Reviewing internal audit reports and follow-up reports. 6.定期與會計師溝通。 |
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| Audit Committee | Proposal | Objection or reservations by independent director | Resolution Results | Company’s response to Audit Committee’s opinions |
| January 25, 2024 2nd Audit Committee, 8th meeting | 報告事項： 1.內部稽核計劃執行情形報告。 2.會計師與治理單位溝通。 | None | Acknowledged | Acknowledged |
| Matters to be discussed:None. | ||||
| March 11, 2024 2nd Audit Committee, 9th meeting | 報告事項： 1.內部稽核計劃執行情形報告。 2.會計師與治理單位溝通。 | None | Acknowledged | Acknowledged |
| 討論事項： 3.審議112年度各項決算表冊(含合併財務報表)案。 4.審議112年度盈餘分配案。 5.審議112年度「內部控制制度聲明書」案。 6.審議112年股東常會通過私募現金增資發行普通股案，擬於剩餘期限內不繼續辦理。 7.審議私募現金增資發行普通股案。 8.審議簽證會計師之委任及獨立性評估案。 | Approved as proposed and submitted to the Board of Directors for review | Approved as proposed by the Board of Directors | ||
| May 10, 2024 2nd Audit Committee, 10th meeting | 報告事項： 1.內部稽核計劃執行情形報告。 | None | Acknowledged | Acknowledged |
| 討論事項： 2.經會計師核閱之113年第一季合併財務報表。 | Approved as proposed and submitted to the Board of Directors for review | Approved as proposed by the Board of Directors | ||
| August 12, 2024 2nd Audit Committee, 11th meeting | 報告事項： 1.內部稽核計劃執行情形報告。 | None | Acknowledged | Acknowledged |
| 討論事項： 2.審議經會計師核閱之113年第二季合併財務報表。 3.審議修正本公司「內部控制制度處理準則」。 4.審議內部控制制度與內部稽核實施細則之「永續發展資訊之管理」擬更名為「永續資訊之管理」，並修正內部控制制度作業程序及控制重點。 | Approved as proposed and submitted to the Board of Directors for review | Approved as proposed by the Board of Directors | ||
| November 8, 2024 2nd Audit Committee, 12th meeting | 報告事項： 1.內部稽核計劃執行情形報告。 | None | Acknowledged | Acknowledged |
| 討論事項： 2.審議經會計師核閱之113年第三季合併財務報表。 3.審議114年稽核計劃。 4.審議修正「防範內線交易之管理」內部控制制度作業程序及控制重點以及內部稽核實施細則作業程序。 | Approved as proposed and submitted to the Board of Directors for review | Approved as proposed by the Board of Directors |
Implementation of corporate governance, and deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies, and reasons thereof
| Evaluation item | Status | Any variance from the “Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies” and the reasons | |||||||||||
| Yes | No | Summary | |||||||||||
| I. Has the Company established and disclosed its corporate governance best practice principles in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies? | v | 1.本公司根據「上市上櫃公司治理實務守則」的內容，於106年5月12日訂定「公司治理實務守則」，並且遵循該守則的指引進行治理。 2.本守則修正時間，包括108年8月13日、111年1月18日、112年3月13日、113年3月11日及113年11月8日皆經過董事會決議通過。 3.全條文已公開並揭露於公司官網（網址https://www.agv.com.tw）及公開資訊觀測站，提供股東及利害關係人查閱。 4.本公司依據本守則的規章精神，積極落實執行，旨在保護股東及其他利害關係人的權益。 | In compliance with the Best Practice Principles. | ||||||||||
| II. Equity structure and shareholders’ equity of the Company | |||||||||||||
| (I) Has the Company established internal procedures for handling shareholders’ suggestions, questions, disputes, and lawsuits? Does your company follow such procedures? | v | 1.本公司除了委託股務代理機構處理股務相關事務外，還設有專門的內部制度進行股東溝通和相關事務的管理。 2.本公司設有發言人和代理發言人制度，以確保在各種情況下都能有效回應股東或其他利害關係人的詢問。 3.本公司設有公司治理主管、股務專責人員和法務單位，專門處理股東的建議、疑義、糾紛及訴訟等事宜，確保公司與股東之間的良好互動和及時處理相關問題。 | In compliance with the Best Practice Principles. | ||||||||||
| (II) Does the Company keep a list of major shareholders actually controlling your company and the ultimate controllers of the major shareholders ? | v | 1.本公司透過股務代理機構—群益金鼎證券股份有限公司，掌握股東名冊，確保股東資料的管理和更新。 2.本公司定期每月申報董事及內部人股權異動情形，有助於確保內部人股權變動的透明度。 | In compliance with the Best Practice Principles. | ||||||||||
| (III) Has the Company established and implemented a system for risk control and firewalls with its affiliates? | v | 本公司與關係企業係為獨立運作，且公司之作業依內部控制制度遵行，並訂定「子公司監控作業辦法」，且公司積極參與關係企業的重要會議，確保能對其經營狀況和決策進行有效的監督，並設置專責部門國際投資部，積極管理和降低風險，確保公司與關係企業之間的合作順利且符合治理標準。 | In compliance with the Best Practice Principles. | ||||||||||
| (IV) Has the Company established internal regulations that prevent insiders from trading securities using non-public market information ? | v | 1.本公司訂定「誠信經營守則」其第四條規定：本公司應遵守公司法、證券交易法、商業會計法、政治獻金法、貪污治罪條例、政府採購法、公職人員利益衝突迴避法、上市上櫃相關規章或其他商業行為有關法令，以作為落實誠信經營之基本前提；包括本公司之董事、經理人、受僱人、受任人或具有實質控制能力者，均要求應遵守相關規範之規定及訂定「內部重大資訊作業處理程序」以保障投資人及維護本公司權益。
2.亦針對新任董事及內部人，本公司會提供相關資訊進行宣導，並提醒應遵守注意事項，以確保董事及內部人了解並遵循公司治理和法規要求。
3.為強化股票交易控管措施方面，為了防止內部人利用未公開資訊進行有價證券交易，所進行的相關規範和程序。根據「上市上櫃公司治理實務守則」的要求，修訂了公司的「公司治理實務守則」及「內部重大資訊處理作業程序」，並且在這些程序中規定，公司的內部人不得於年度財務報告公告前30日，和每季財務報告公告前15日之封閉期間交易股票。旨在提升公司透明度，防止內部人利用未公開的財務或其他重大資訊進行股票交易，符合公司治理的要求。
於年報刊登前執行如下：
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In compliance with the Best Practice Principles. | ||||||||||
| III. Composition and responsibilities of the Board of Directors | |||||||||||||
| (I) Has the Board of Directors established a diversity policy and specific goals of management? Have such policies and goals been implemented ? | v | 董事會在公司治理中擔任重要角色，須確保依照法令、公司章程及股東會決議行使職權，並且對公司及股東負責。 在公司治理實務守則中，第三章明確規定董事會職能的多元化方針，主要有以下兩大面向： 一、基本條件與價值：性別、年齡、國籍及文化等因素，目的是確保董事會成員在多樣性上能夠代表不同的觀點和經驗，增強決策的全面性。 二、專業知識與技能：包括專業背景（如法律、會計、產業、財務、行銷或科技等領域），以及專業技能和產業經歷等，這些都有助於董事會成員對公司決策作出有效的貢獻。 董事會成員應普遍具備執行職務所必須之知識、技能及素養。為達到公司治理之理想目標，董事會整體應具備之能力如下： 一、營運判斷能力。 二、會計及財務分析能力。 三、經營管理能力。 四、危機處理能力。 五、產業知識。 六、國際市場觀。 七、領導能力。 八、決策能力。 擬訂董事會多元能力目標達成情形，如下說明： 董事會成員來自不同領域，具食品專業背景、會計師、律師、財會等專業以及經營管理等領域的專長。每位成員皆展現高度的專業性、獨立性，並且具備多樣化的專業經驗，符合公司治理實務守則中的董事會結構要求。 董事會成員的選擇上，強調多元化專業能力，並設有能力指標評估成效，有助於提升決策質量，也能確保董事會在各領域的專業知識得到充分發揮。 本公司董事會成員具備多樣化的專業背景，依據所訂定之多元化目標（各類專業占比達10%以上），各項指標皆已達成。包括食品產業專業佔比44.45%、金融專業22.22%、法學背景33.33%，顯示公司在遴選與培育董事會成員方面展現出多元與均衡的能力，成功建構具備專業多元性的決策團隊，強化公司治理效能。 董事會成員組成多元化方針及落實執行情形，請參閱本年報第11頁至第13頁及本公司官網（網址https://www.agv.com.tw）中之投資人專區－公司治理運作情形; 可查詢更多關於公司治理運作的具體資訊。 | In compliance with the Best Practice Principles. | ||||||||||
| (II) Has the Company, apart from establishing a remuneration committee and an audit committee, voluntarily set up any other functional committee ? | v | 本公司已設立審計委員會及薪資報酬委員會，旨在強化公司治理、提升透明度及確保公平薪酬結構。此外，為促進公司永續發展與內部管理效率，我們亦設有多個專責委員會，包括經營策略委員會、行銷企劃管理委員會、總體品管審議委員會、食品科技人員評鑑委員會、採購委員會、營運檢討會、人事評鑑委員會及安全防護中心等;能有效公司在營運過程中能夠持續創新與發展。委員會的運作均依循相關法令及公司內部規章辦理，確保合法合規，並落實董事會治理結構與運作機制。 | In compliance with the Best Practice Principles. | ||||||||||
| (III) Has the Company established regulations and methods for the evaluation of the performance of the Board of Directors? Does the Company conduct such performance evaluations on a regular basis each year? Are the results of such performance evaluations submitted to the Board of Directors and used as a reference for the remuneration of individual directors and for their nomination or re-election? | v | 本公司已訂定董事會績效評估辦法，並依照該辦法每年執行一次內部董事會績效評估。該評估結果會於次一年度的第一季前提交董事會報告，確保董事會運作的透明度與高效性。 113年董事會績效評估已於113年2月完成，評估結果如下： ․整體董事會平均成績：94.00分 ․個別董事成員平均成績：96.94分 ․審計委員會成員平均成績：95.45分 ․薪資報酬委員會成員平均成績：95.18分 以上成績均為優良（90分以上），顯示董事會及各委員會成員表現卓越。評估結果已於114年3月11日提報第十八屆第十五次董事會，並經董事會洽悉。 本公司在董事會績效評估的執行過程中，遵循相關法令與規定辦理，確保公司治理的規範性與透明度。 本公司董事會績效評估結果會在每年第一季前提交董事會報告，並將結果運用於以下列： 個別董事薪資報酬的參考：績效評估結果將作為調整董事薪資報酬的重要依據，確保董事的報酬與其工作表現相符。 董事續任的提名參考：評估結果也會成為董事續任提名的重要參考之一，旨在提升董事會的整體效能與專業性。 | In compliance with the Best Practice Principles. | ||||||||||
| (IV) Does the Company assess the independence of CPAs on a regular basis ? | v | 1.依公司法及上市公司治理實務守則應定期(至少一年一次)評估聘任會計師之獨立性，經參酌會計師法第47條及中華民國職業道德規範公報第十號「正直、公正、客觀及獨立性」制定之評估項目，本公司委任國富浩華聯合會計師事務所黃鈴雯及李國銘會計師，擔任114年財務及稅務簽證作業，經本公司會計單位執行評估結果，前述二位會計師皆符合獨立性及適任性，且皆已出具114年度會計師獨立性評估報告及會計師提供之超然獨立聲明書。 2.本公司訂定對簽證會計師進行下列獨立性及適任性之評估，包含： (1)簽證會計師及其家屬與本公司間未有直接或重大間接財務利益關係。 (2)簽證會計師與本公司間未有重大密切之商業關係。 (3)簽證會計師於審計本公司時未有潛在之僱佣關係。 (4)簽證會計師及其家屬未有與本公司有金錢借貸之情事。 (5)簽證會計師未收受本公司及本公司董事、經理人價值重大之餽贈或禮物(其價值為超越一般社交禮儀標準)。 (6)簽證會計師並無已連續七年提供本公司審計服務。 (7)簽證會計師未握有本公司股份。 (8)簽證會計師本人、其配偶或受扶養親屬、其審計小組於審計期間或最近兩年內未擔任本公司董事、經理人或對審計案件有重大影響之職務，亦確定於未來審計期間不會擔任前述相關職務。 (9)簽證會計師是否已符合會計師職業道德規範公報第10 號有關獨立性之規範，並取得簽證會計師出具之「獨立性聲明書」。 3.會計師獨立性評估事項包含4大項目： (1)會計師法之規範。 (2)職業道德規範公報第一號。 (3)職業道德規範公報第十號。 (4)會計師事務所之品質管制1號第65條及68條。 4.會計師向審計委員會報告有關審計品質指標的運作情形，並於114年3月11日第二屆第十四次審計委員會決議照案通過，亦業經114年3月11日第十八屆第十五次董事會會議通過，所有程序均符合相關規定及公司治理要求。 | In compliance with the Best Practice Principles. | ||||||||||
| IV. Does the TWSE/TPEx listed company appoint an appropriate number of competent corporate governance officers and designate a chief corporate governance officer to be in charge of corporate governance affairs (including but not limited to providing the information required for directors or supervisors to perform their duties, assisting directors or supervisors in compliance, managing affairs for Board of Directors meetings and shareholders’ meetings as required by law, and preparing minutes for Board of Directors meetings and shareholders’ meetings)? | v | 本公司經董事會決議通過公司治理主管，係由現任人力資源部總監蔡月足兼任，學歷為嘉義大學企業管理所碩士畢業，有多年從事法令遵循及董事會、股務實務的經驗，符合公司治理實務守則的規定。其主要職責範圍如下： 1.依法辦理董事會及股東會會議相關事宜。 2.製作董事會及股東會議事錄。 3.協助董事就任及持續進修。 4.提供董事業務所需之資料。 5.協助董事遵循法令。 6.向董事會報告其就獨立董事於提名、選任時及任職期間內資格是否符合相關法令規章之檢視結果。 7.辦理董事異動相關事宜。 8.其他依公司章程或契約所訂定之事項。 113年度業務執行重點及進修情形如下： 1.依法辦理董事會、審計委員會、薪資報酬委員會及股東會的會議相關事宜。於會議召開前七日通知所有董事出席並提供足夠的會議資料，並製作董事會、審計委員會、薪資報酬委員會及股東會的議事錄。 2.提供董事執行業務所需的資料，並更新最新法規之相關訊息。 3.於113年11月8日第十八屆第十三次董事會，向董事會報告現任獨立董事之專業資格及獨立性，經由公司治理主管檢視現任三位獨立董事均符合相關法令規定，亦提供獨立董事（任職期間）資格條件檢查表及聲明書，並經董事會核備在案，確保獨立董事在任期內保持符合相關法規的獨立性及專業資格。 4.提供董事進修等相關資訊，以協助董事遵循法令。 5.每年依法登記股東會日期，並於法定期限前製作並申報會議通知、議事手冊、議事錄及年報。 6.辦理公司登記變更事務。 7.與投資人關係相關之事務。 8.檢視每年度發佈之公司治理評鑑指標，逐條檢視公司達標情形，並進行規劃改善項目。 9.修訂與公司治理相關之最新法令規章，提報董事會審議。 10.董事及重要職員責任保險之評估投保，並將執行情形向董事會報告。 11.向董事會報告董事會及董事成員以及功能性委員會績效評估之結果以及報告112年永續報告書執行成果。 12.完成公司章程或契約所訂定的其他相關事項。 13.113年度公司治理主管共進修23小時。 | In compliance with the Best Practice Principles. | ||||||||||
| V. Has the Company established channels of communication with stakeholders (including but not limited to shareholders, employees, customers, and suppliers)? Does the Company create a section for stakeholders on its website and give proper responses regarding important issues of corporate social responsibility that concern stakeholders? | v | 1.本公司為實現永續發展，必需了解及回應利害關係人看法與需求，以做為永續發展的重要參考依據，除以各種型式與利害關係人保持互動外，在官方網站上設有外部 溝通管道，請參見https://www.agv.com.tw/投資人專區/利害關係人專區，讓利害關係人能夠便捷地與公司進行聯繫。 2.公司設有利害關係人專區(包含商業夥伴、社福組織、消費者、客戶、員工、政府、當地社區、非政府組織、股東與其他投資人、供應商、公協會、弱勢群體等)，在該區域中提供各類與利害關係人有關的資訊，如股東會資料、公司治理、企業社會責任等，讓利害關係人可以輕鬆查詢並與公司進行有效的互動。此溝通信箱由公司治理主管負責管理，確保利害關係人能夠及時表達其關切，並提供相應的回應與解決方案。 3.重視利害關係人所關切的企業社會責任（CSR）議題，公司會公開揭露其在社會責任方面的措施與成果，包括環境保護、員工福利、社會公益等領域的具體行動與成效。 4.溝通管道: 員工關係-人資部蔡小姐Email：yuehchu@mail.agv.com.tw 股務室-蔡小姐Email：yuehchu@mail.agv.com.tw 投資人關係-會計部張小姐Email：j77888@mail.agv.com.tw 客戶服務中心-客服中心張小姐Email：greenbar@mail.agv.com.tw 5.本公司於113年8月12日第十八屆第十二次擬具本公司「112年永續報告書」向董事會報告，報告內容包含永續發展政策及推動情形、風險管理、誠信經營、氣侯變遷、能源管理、人權政策、職場安全及與利害關係人溝通情形等事項，力求實踐並落實永續經營。 | In compliance with the Best Practice Principles. | ||||||||||
| VI. Does the Company engage any professional shareholder services agent to manage affairs for shareholders’ meetings ? | v | The Company has engaged the professional Registrar Department of Capital Securities Corporation to manage affairs for shareholders’ meetings. | In compliance with the Best Practice Principles. | ||||||||||
| VII. Information Disclosure : | |||||||||||||
| (I) Does the Company set up a website to disclose financial, business, and corporate governance information ? | v | 本公司致力於提供透明且完整的財務業務及公司治理資訊，並確保所有利害關係人都能便捷查詢相關資料。公司網站（含英文網站）已完整揭露財務業務及公司治理相關資訊，網址查閱：https://www.agv.com.tw。 | In compliance with the Best Practice Principles. | ||||||||||
| (II) Does the Company use other means to disclose information (e.g., setting up an English website, assigning specialized personnel to collect and disclose corporate information, implementing a spokesperson system, uploading the proceedings of investor conferences to the Company’s website)? | v | 1.公司設有專人負責公司資訊的蒐集與揭露，確保資訊的準確性、完整性及時效性，以滿足法規要求並維護公司形象。 2.發言人：陳冠翰董事長 代理發言人：陳志展總經理、陳建華營運長、蕭宏基所長。 3.投資人亦可經由公開資訊觀測站查詢本公司相關財務、業務及公司治理及企業社會責任資訊等相關資料。 4.已於本公司網站https://www.agv.com.tw揭露法人說明會影音檔，以便讓投資人和其他利害關係人能夠隨時查閱公司最新的資訊狀況。 | In compliance with the Best Practice Principles. | ||||||||||
| (III) Does the Company publish and submit an annual financial report within two months after the end of each fiscal year? Does the Company publish and submit financial reports for the first, second, and third quarters and the monthly status of operations before the required deadline? | v | 有關113年度財務報告已於114月3月14日完成公告，第一、二、三季財務報告及每月份營運情形資訊等，皆依臺灣證券交易所股份有限公司對有價證券上市公司及境外指數股票型基金上市之境外基金機構資訊申報作業辦法於期限內完成公告申報。 | In compliance with the Best Practice Principles. | ||||||||||
| VIII. Does the Company have other important information useful for understanding the status of corporate governance of the Company (including but not limited to employees’ rights, employee care, investor relations, supplier relationships, stakeholders’ rights, continuing training of directors and supervisors, implementation of risk management policies and risk measurement standards, implementation of customer policies, purchase of liability insurance for directors and supervisors by the Company, etc)? | v | 1.本公司非常重視勞資和諧關係，並致力於營造一個平衡工作與家庭的環境。我們深信員工是公司最寶貴的資產，因此不僅建置了完善的人事制度及升遷體制，還針對員工的各方面需求提供全面的支持與關懷。
A.獲利分享與安全職場：公司為員工提供獲利分享機制，讓員工在公司發展中能夠分享成果，並致力於創建安全、和樂的職場環境，讓員工能夠安心工作、成長。
B.緊急救助與福利計劃：公司設有緊急救助計劃，以應對員工及其家人突發狀況的需求，並為員工提供文教休閒活動、在職進修等多元福利，促進員工的身心健康與自我發展。
C.子女教育奬助金與員工健康檢查：本公司提供子女教育獎助金，幫助員工的家庭成員進行學業發展，並定期為員工安排健康檢查，關注員工的身心健康。
D.關懷員工及家庭：公司不僅關心員工個人的發展，也重視員工家庭的幸福，希望員工及其家人、親友能夠視公司為家，並且以公司為榮。
2.本公司與投資者之關係：本公司依據主管機關頒訂之相關規定辦理應揭露資訊之公告及申報事宜，以即時提供各項可能影響投資者決策之資訊，並依法設有發言人及代理發言人，亦設有投資人關係窗口，以處理公司與投資者間之相關事宜，增強投資者對公司管理階層的信任，同時促進資訊的流通與有效的溝通。
3.供應商關係包含：
A.穩定良好的供應商關係：公司與供應商保持穩定且良好的合作關係，有助於確保供應鏈的順暢與效率。
B.供應商實地評鑑：公司定期進行對供應商的實地評鑑，以確保其提供的產品或服務符合公司要求的質量標準。
C.新供應商訪廠紀錄：公司會對新供應商進行訪廠並製作紀錄，確保新合作夥伴符合公司標準的重要措施。
D.不定期實地評鑑訪視：公司會不定期地進行實地訪視，有助於維持良好的供應商管理，也能即時掌握供應商的運營狀況。
E.永續發展：不僅關注供應商的即時效能，亦重視長期合作關係的健康發展與永續目標的實現。
4.利害關係人的權利：提供多元的溝通管道及資訊揭露，且針對利害關係人關注議題於永續報告書加以說明，亦尊重及維護利害關係之合法權利，這些有助於建立公司與利害關係人之間的信任與合作，並促進彼此間的良好互動，進而推動公司向永續發展邁進。
5.113年度董事(含獨立董事)進修之情形：
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In compliance with the Best Practice Principles. | ||||||||||
| 九、請就臺灣證券交易所股份有限公司公司治理中心最近年度發布之公司治理評鑑結果說明已改善情形，及就尚未改善者提出優先加強事項與措施：
(一)就治理評鑑結果已完成改善情形：
1. 公司於受評年度發放現金股利時，皆於除息基準日後30日內發放完畢。 2. 公司訂定並於公司網站揭露禁止董事或員工等內部人利用市場上未公開資訊買賣有價證券之內部規範，內容包括(但不限於)董事不得於年度財務報告公告前三十日，和每季財務報告公告前十五日之封閉期間交易其股票，並於年報揭露執行情形。 3. 公司期中財務報告皆經審計委員會同意，並提董事會討論決議。 4. 公司董事會定期(至少一年一次)參考審計品質指標(AQIs)評估簽證會計師獨立性及適任性，並於年報詳實揭露評估程序。 5. 公司之獨立董事及董事均依「上市上櫃公司董事、監察人進修推行要點」規範之時數完成進修。 6. 公司年報揭露具體明確的股利政策。 7. 公司建置英文公司網站，並包含財務、業務及公司治理相關資訊。 8. 公司受邀（自行）召開至少二次法人說明會，並揭露至少兩次完整之會議影音連結資訊，且受評年度首尾兩次法人說明會間隔三個月以上。 9.公司設置推動永續發展專（兼）職單位，依重大性原則，進行與公司營運相關之環境、社會或公司治理議題之風險評估，訂定相關風險管理政策或策略，且由董事會督導永續發展推動情形，並揭露於公司網站及年報。 10.公司揭露過去兩年用水量及廢棄物總重量。 11.公司訂定並詳細於公司網站揭露公司內、外部人員對於不合法(包括貪汙)與不道德行為的檢舉制度。 12.公司編製之永續報告書經提報董事會決議通過。 13.公司揭露過去兩年溫室氣體年排放量。 14.公司制定溫室氣體減量管理政策，包含減量目標、推動措施及達成情形等。 (II) Priority corrective actions and measures for any issues that are yet to be rectified:1. 公司制定環境管理制度，並於公司網站、年報或永續報告書揭露執行情形。 2. 公司揭露過去一年溫室氣體範疇三類別及年排放量。 3. The Company establishes a specialized (or designates an existing) department to promote sustainable development, and it conducts a risk assessment of environmental, social, and corporate governance issues related to its operations and establishes relevant risk management policies or strategies based on the principle of materiality, with the Board of Directors responsible for supervising the promotion of sustainable development, and with disclosures on its website and in its annual report. 4. The Company discloses the greenhouse gas emissions, water consumption and total weight of waste over the previous two years. 5. The Company adopts a policy on the diversity of members of the Board of Directors, and discloses the specific management targets and status of implementation of the diversity policy on its website and in its annual report. 6. The Company’s interim financial reports are approved by the Audit Committee and submitted to the Board of Directors for discussion and resolution. 7. Starting in 2025, the Company will conduct annual internal evaluations of the performance of the functional committees (must include at least the Audit Committee and the Remuneration Committee), and will disclose the status of implementation and results of evaluation on the Company’s website or in its annual report. |
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The composition, responsibility and operations of the Remuneration Committee
Scope of duties of the Remuneration Committee:
The contents of proposals and resolutions of the Remuneration Committee and the Company’s handling of the Remuneration Committee’s opinions in 2024 is as follows:
(1) The Remuneration Committee shall implement the following duties faithfully and submit the proposed motions to the Board of Directors for discussion to fulfill the duty of care as a good administrator:
A. Regularly review the Charter and propose amendment motions.
B. Stipulate and review regularly the compensation policies, systems, standards and structures and performance of directors and managers.
C. Regularly review the remunerations and its amounts to directors and managers.
(2) The Remuneration Committee shall comply with the following principles when performing the above duties:A. The remuneration to directors and managers shall be paid with reference to the business performance with the level of the peers in the practice while considering the time spent by the individual and their responsibilities and performance and the reasonableness of the correlation between the Company’s business performance and future risk.
B. The directors and managers shall not induced to engage in activities involving risk beyond the tolerance limits of the Company in order to pursue monetary reward.
C. The dividend distribution ratio of short-term performance and partial changes in the payment time of remuneration for the directors and senior managers shall be determined based on the characteristics of the industry and nature of the Company’s business.
D. Make sure the remuneration arrangement of the Company meets relevant laws and regulations and is sufficient to attract outstanding talents.
E. The members of the Remuneration Committee shall not engage in the discussion or voting for the determination of their individual remuneration.
Information concerning the operation of the Remuneration Committee(1) The Company’s Remuneration Committee consists of 3 members.
(2) The term of office: From June 24, 2022 to June 23, 2025. The Remuneration Committee held 3 meetings in 2024. The qualifications and attendance of the Committee members are stated as follows:
| Title | Name | Actual attendance | Attendance by proxy | Actual Attendance rate (%) | Remarks |
| Convener | Wei-Lung Chen | 3 | 0 | 100% | |
| Member | Yung-Fu Tseng | 3 | 0 | 100% | |
| Member | Yung-Chien Wu | 2 | 1 | 67% | |
| Other items to be stated:
I. In the event where the Remuneration Committee’s proposal is rejected or amended by the Board of Directors, please describe the date and session of the meeting, details of the proposal, the board’s resolution, and how the Company handles the Remuneration Committee’s opinions (if the remuneration approved by the Board of Directors was more favorable than the one proposed by the Remuneration Committee, the differences and reasons shall be specified): None. II. For resolution(s) made by the remuneration committee with the committee members voicing opposing or qualified opinions on the record or in writing, please state the meeting date, term, contents of motion, opinions of all members and the company’s handling of the said opinions: None. |
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| Remuneration Committee | Proposal and follow-up actions | Resolution Results | The Company’s response to Remuneration Committee’s opinions |
| 2024.1.25 3st meeting of 5th Committee | Review on the proposal for the 2023 distribution of year-end bonus. | The members present at the meeting resolved to adopt 3rd Option and submitted it to the Board of Directors for review. | Approved as proposed by the Board of Directors |
| 2024.3.11 4nd meeting of 5th Committee | Review on the proposal for the distribution of remuneration to directors and employees in 2023. | Approved as proposed and submitted to the Board of Directors for review | Approved as proposed by the Board of Directors |
| 2024.11.08 5nd meeting of 5th Committee | 1. Reviewed and re-established the company’s “Net Profit Bonus Reward and Penalty Guidelines”. 2. Review the comprehensive salary adjustment plan for 2025 monthly staff (including managers) for the fiscal. | Approved as proposed and submitted to the Board of Directors for review | Approved as proposed by the Board of Directors |
Implementation of the sustainable development, and deviation from the Sustainable Development Best-Practice Principles for TWSE/TPEx Listed Companies, and reasons thereof
| Item | Implementation status | Deviation from the Sustainable Development Best-Practice Principles for TWSE/TPEx Listed Companies, and reasons thereof | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Yes | No | Summary | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| I. Has the Company established a governance framework to promote sustainable development? Has the Company established a specialized (or designated an existing) department to promote sustainable development, which the senior management is authorized by the Board of Directors to manage under the supervision of the Board of Directors? ((A TWSE/TPEx listed company must indicate the status of implementation, not compliance or explanation).) | v | In 2015, the Company established the CSR Organization, which was renamed the Sustainable Development Organization in 2022. Under the organization, the President acts as the convener, and the Human Resources Department acts as the department responsible for promoting sustainable development. Each department assesses the risks and opportunities and then sets practical targets to be implemented, which are divided into seven categories: investors, corporate governance, workers and human rights, supply chain management, channels, product liability, and eco-friendly energy. The organization holds periodic and non-periodic meetings for discussion of the foregoing, and submits a report (at least once per year) to senior management and the Board of Directors regarding the annual status of implementation, performance review and future work plan. The report on implementation of the 2022 sustainability report was approved by the 8th meeting of the 18th Board of Directors on November 9, 2023. | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| II. Does the Company implement the risk assessment of environmental, social, and corporate governance issues related to corporate operation and establish relevant risk management policies or strategies based on the principle of materiality? ((A TWSE/TPEx listed company must indicate the status of implementation, not compliance or explanation).) | v | 本公司之子公司大多為銷售業務公司，考量營運之攸關性及對重大主題之影響，相關風險評估以本公司為主。(未含子公司)。 本公司依重大性原則，於環境、社會及公司治理議題，進行風險評估，並於組織設置安全防護中心訂定相關風險管理政策，以降低或防制公司所可能遭致之損害，並能統一處理，迅速作出必要之防範措施，以加強企業體之應變能力，維持公司之永續經營。 1.環境議題； (1)本公司除持續提升生產技術以外，也採取減少(Reduce)、回收(Recycle)和再利用(Reuse)之環保3R原則，以2023年為基期，目標設定為每年減少1-3%廢棄物量。以達到有效對環境的破壞與污染，預期於2025年達到減少5%的廢棄物總量。 (2)水資源的使用效益，一直是節水改善的重點，透過海報、標語等多元方式宣導，讓節水觀念融入至辦公生活的每個細節。並且利用過濾處理後之排放水，回收至污泥脫水機清洗濾布使用，112年約省27,457噸，以及將軟水再生排棄較為乾淨之廢水，經儲存加壓再提供予廠區內道路及廁所沖水、澆灌用，112年約省下22,299噸用水量，以朝著水資源利用最大化環境衝擊最小化之永續目標前進。 (3)112年產品總生產量比111年度增加0.3%，而製程耗電量減少3.95%，近來積極推動節約能源已具成效，也將持續執行老舊設備效能評估，效能若已達預期數值以下則添購新式節能設備做更換，降低耗能並提高設備效能。 (4)預計2025年導入ISO50001能源管理系統，以利掌握自身溫室氣體排放情況，並找到其中可以進行減排的空間，並制定相應的合理減排方案。 (5)本公司努力於節能減碳，並以Ｐ-D-C-A的管理模式發展改善環境管理方案。過程中針對用電、用水、廢水產生量、化學藥品使用量、廢棄物產生量、產能密度等相關項目，建立指標並予以隨時監控管制，以達到合理能資源使用與溫室氣體排放之情形。 2.社會議題； (1)本公司依據ETI道德貿易倡議基本準則制定勞工人權政策。 (2)持續推動與改善ISO45001職業安全衛生管理系統，每年針對職業安全衛生管理進行PDCA之有效性評量。 (3)提供安全、健康、和樂的職場環境，讓員工工作與家庭可以平衡。 (4)本公司衛生福利部食品藥物管理署「食品衛生委託檢驗機構」認證，是國內食品業界檢驗分析與ISO 17025認證範疇中的領導者，以共同守護社會大眾食的安全。 (5)秉持著「產品品質自然化、環境衛生優質化、顧客滿意大眾化」之理念，以達顧客之食品安全。 (6)建立法規鑑別管理程序，以確保持續符合最新法令、法規和顧客要求的食品安全。 (7)鼓勵供應商除具備品質、交期與技術能力外，且善盡企業社會責任，建構永續供應鏈。 3.公司治理議題； (1)本公司網站(https://www.agv.com.tw/)揭露公司財務業務相關資訊及公司治理資訊，以利股東及利害關係人等參考;亦公告內部及外部人員檢舉管道，對檢舉人提供之檔案予以加密保護。 (2)本公司為永續經營發展以及實現股東利益最大化之同時，亦關注消費者權益、社區環保及公益等問題，並重視企業之社會責任。 (3)每年分析重要利害關係人與其關心之重要議題，並建立與利害關係人之溝通管道。 (4)愛之味公司治理最高單位為董事會，董事會成員共9位董事(含3位獨立董事) ，健全及有效率之董事會是優良公司治理的基礎，董事會非常關注公司整體營運情況，落實公司治理政策。 (5)為董事投保董事責任險。 (6)掌握法令修訂，並且循遵法令之規定。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| III. Environmental issue | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (I) Does the Company create an appropriate environmental management system based on the industrial characteristics of the Company? | v | 1.依據ISO14064-1：2018標準進行溫室氣體盤查。 2.本公司獲得健康職場認證、健康促進標章，使每位員工更受到健康的工作環境保護。 3.設置環境管理專責單位，以維護環境管理相關系統，建立節能績效制度，致力於製程改善的優化及落實設備維護保養。 4.遵行環保、職安衛法令及其他要求事項，全體協力持續推動改善活動，以對作業環境、活動、產品或服務過程之環境安全衛生風險有效控制，預防意外事故、營造安全舒適的工作環境促進員工健康與福祉。 5.持續推動ISO14001及ISO45001管理系統，透過危害鑑別與風險評估降低作業人員受傷的來源，狀態或行為，確保作業場所符合職業安全衛生法規要求。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (II) Is the Company committed to achieving more efficient use of energy and using renewable materials with a low impact on environmental burdens? | v | 1.公司致力於改善能源使用效率，主要使用之能源包含蒸汽、電力及天然氣。 2.公司目前有三個主要生產產線，112年比111年主要原料的耗用蒸汽量比例增加0.12%、112年比111年主要製程的耗用電量比例減少3.95%、112年比111年主要原料的耗水量比例減少9.5%，未來將會持續善用能源，愛護地球，以降低對環境負荷之衝擊。 3.持續推動環保方案來改善環保績效之外，也積極推動辦公室節能減碳、資源回收再利用工作、保護水土資源，並加強員工教育。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (III) Does the Company assess the present and future potential risks and opportunities arising from climate change for your company? Does the Company take any measures in response to climate-related issues? | v | 1.我國現行政策導向低碳排生產，本公司亦透過產能分析管控，以節能模式進行生產，並依據產品別進行大數據分析調整，降低碳排放量，達到友善環境之目標。 2.本公司藉由金融穩定委員會（FSB）發布的「TCFD氣候相關財務揭露建議（Task Force on Climate-related Financial Disclosures）」來評估氣候變遷對公司造成的影響，透過會議，與會計師及專業顧問研討氣候變遷所產生風險，透過不同領域角度，分析日後因應之對策，以專案方式進行管理，以達到永續發展之精神。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (IV) Does the Company keep statistics on its greenhouse gas emissions, water consumption, and total weight of waste over the previous two years? Has the Company established policies for energy conservation and carbon reduction, greenhouse gas reduction, reduction of water usage, or management of other waste? | v | 本公司之子公司大多為銷售業務公司，其相關之揭露以本公司為主。(未含子公司)；其各類別盤查項目及數據如下：
1.直接溫室氣體排放量(類別1)：
單位:公噸CO2e/年
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In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| IV. Social issue | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (I) Has the Company established relevant management policies and procedures in accordance with the applicable laws and regulations and international human rights conventions? | v | 1.本公司為落實人權保障，茲參考國際人權法典(lnternational Bill of Rights)與國際勞工組織(Declaration on Fundamental Principles and Rights at Work)等國際金認之人權標準，制定本公司之人權政策，均依循勞動基準法規定並參考國際勞工公約，訂定工作規則，獎懲制度、考績評定、兩性平等、職災等規定，打造友善且更有效率的工作環境，並由人力資源部門依相關法規的制、修正並公告員工周知，遵守相關勞動法規。 2.落實童工僱用限制、禁止強迫勞動、反對騷擾、歧視及霸凌，並公布「公司對於防治工作場所性騷擾之聲明」。 3.提供並維護安全、健康、衛生之工作環境。 4.本公司重視員工關係，請詳閱本公司永續報告書，登載於本公司官網（網址https://www.agv.com.tw）及公開資訊觀測站。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (II) Has the Company established and implemented reasonable employee welfare measures (including remuneration, leave, and other benefits)? Are the operating performances or results appropriately reflected in the remuneration for employees? | v | 1.本公司人事管理規章訂定工作規則、薪資管理辦法、分層負責辦法、津貼給付準則、考勤實施準則、升調遷管理辧法、考績管理辧法、請假作業實施細則、績效及年終獎金、員工酬勞、保險給付、福利金及提案改善奬金等完善制度。 2.薪酬制度： 依據個人的能力、績效及貢獻度，及考量所任之職位及同業薪資水平、市場人力供需及公司未來營運風險而定，且依公司章程規定，公司年度如有獲利，員工酬勞提撥不得少於百分之一。員工整體薪酬，主要包含薪資、獎金及福利等；給付的標準，薪資是依員工所擔任職位及市場行情核薪，獎金則依KPI績效指標達成及公司之經營績效發給，秉持勞資和諧，共創雙贏的勞資關係。 3.休假制度：依勞動基準法規定制定完善之休假制度，並記載於員工手冊中，公告同仁知悉。 4.職場多元化與平等：本公司著重兩性平權與薪酬平等及晉升機會，112年女性職員佔比為56.56%、女性主管佔比為35.29%。 5.其他福利：包含禮金與補助；辦理員工健康檢查、免費停車場、哺(集)乳室、移工宿舍及獲利分享，使員工有完善的福利制度，如：退休人員禮金、生日禮金、結婚補助、生育補助及子女教育補助、喪葬補助、產假、陪產假、育嬰假、公司禮品等。 6.近年來經營績效適當反映於員工薪酬如;109年全面加薪、110年及111年績效加薪以及112年全面加薪，113年部份人員加薪，實質且即時回饋員工。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (III) Does the Company provide employees with a safe and healthy work environment and give safety and health training to employees regularly? | v | 1.本公司制訂安全衛生工作守則並落實執行，設有安全衛生管理組織與管理人員，定期檢查各項機械，也提供員工安全教育，提升人員安全危害意識及強化職業病預防等，以塑造安全衛生與舒適之職場環境。
2.為保障工作場所中有害物質之危害，每年均執行2次作業環境監測，並依結果進行改善，以確保員工健康安全。
3.舉辦生活講座，與員工分享溝通，加上依勞動基準法及勞工退休金條例之規定辦理員工退休事宜，人力資源部也安排教育訓練包含職業安全教育訓練、堆高機作業、品質安全衛生教育訓練、急救人員及消防演練等課程。
4.112年員工安全及健康教育訓練執行情形：
|
In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (IV) Has the Company established an effective plan for development and training of the career abilities of employees? | v | 1.本公司以永續經營的角度，定期及不定期辦理主管與同仁的教育訓練，如新生訓練、專業技職訓練等及工作輪調，培養多功能之優秀人才及領導幹部，並賦予重要職位和挑戰，且經由問卷調查分析後，發現員工會將所學運用在工作上，進而提升部門、公司的經營績效，升遷管道完善且暢通，以吸引、激勵、發展和留才，完成公司組織任務。 2.112年教育訓練總受訓人次1,160、總訓練時數5,933小時。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (V) Regarding customer health and safety, customer privacy, marketing, and labeling in relation to products and services, does the Company comply with the applicable laws and international standards? Has the Company established policies and complaint procedures for the protection of consumers or customer rights? | v | 1.本公司全廠區通過ISO 22000與FSSC品質系統認證 (通過率100%)。 2.產品標示皆依據食安法規定，且有制定標準書，對於產品之標示，由專業團隊針對食品安全衛生法規標示之規定審核，以符合政府法令規定，清晰且詳實的營養標示、成分標示，加上健康認證、國際獲獎、有機、綠色、潔淨等等的標章推行，都讓產品透明度大增而進一步獲得消費認同。 3.對食品安全與研發創新的投資不遺餘力，除致力於全產品符合國家食品法規外，也持續投入人力、資源，升級到更高標準的自我要求以提高自主檢驗量能，對食品添加物亦有三專管理（專人、專櫃、專冊）；並取得國際食品安全驗證，112年與食品工業發展研究所合作，已申請通過「經濟部技術處鼓勵國內企業在台設立研發中心計劃」，共同推動愛之味植物奶技術，係為愛之味一項殊榮，建立值得信賴的品牌形象。 4.為了消費者健康，除了提供最健康、安全、美味商品外，仍持續創新研發食品科技，在此方面已成為專業領域且績效卓著，近年來致力於開發「有機產品」與「產銷履歷產品」，希望提供消費者更健康、更安全、更透明化產品；未來除將繼續引領食品潮流、創造消費趨勢、促進產業升級。 5.設置個人資料保護管理制度，保護客戶隱私，透過個資內部稽核、教育訓練與宣導，共同為客戶的個資把關，對於客戶均有通路業務部業務人員擔任服務窗口，主動確認客戶之需求及執行。 6.設有 0800產品專線服務，有專人為消費者解答，產品之銷售通路、訂購說明、及消費疑問之服務，做好維護客戶之權益。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| (VI) Has the Company established any supplier management policy that requires suppliers to comply with relevant regulations with regard to issues of environmental protection, occupational safety, and health or labor rights. What is the status of its implementation? | v | 1.為強化供應商永續管理機制，本公司將依循食品良好衛生規範準則及食品安全管制系統準則，針對原有供應商制定供應商實地評鑑。 2.執行「供應商社會責任承諾書」主要項目為勞工與人權、健康與安全、環境議題及道德規範四大方向。以提升整個供應鏈對環保、職業安全衛生及勞動人權等議題的重視與落實。 3.本公司實施供應商評鑑、源頭查核作業，不定期稽核輔導，要求貫徹於食品供應鏈日常管理之中。 4.112年供應商評分結果共153家，A級：148家、B級：13家、C級：2家，供應商之商業及工廠登記資料符合法規，並皆有依照「應申請登錄始得營業之食品業者類別、規模及實施日期」規範，申請登錄食品業者平台(非登不可)執行，且有符合食品良好衛生規範準則。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| V. Does the Company prepare an ESG report or other reports that disclose non-financial information of the Company in reference to internationally accepted report preparation guidelines or guides? Is there any third-party verification unit’s assurance or verification opinion acquired for the above-mentioned reports? | v | 1.編製永續報告書係參GRI協會於2021年公司之通用準則2021(Universal Standards2021)、「上市上櫃公司永續發展實務守則」、氣侯相關財務揭露框架(Task Financial Disclosures,TCFD)及SASB永續會計準則(Sustainability Accounting Standards Board,SASB) ，進行編撰。 2.本公司委託國富浩華聯合會計師事務所（Crowe）按照中華民國會計研究發展基金會發佈之確信準3000號「非屬史性財務資訊查核或核閱之確信案件」進行獨立有限確信，則公報第一號「非屬歷史性財務資訊查核或核閱之確信案件」進行獨立有限確信，並可在愛之味企業官網下載瀏覽。 | In compliance with the Best Practice Principles. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 六、 公司如依據「上市上櫃公司永續發展實務守則」定有本身之永續發展守則者，請敘明其運作與所定守則之差異情形： 本公司均依「上市上櫃公司永續發展實務守則」辦理，並無重大差異之情事，亦於112年9月底將111年永續報告書公開發表於本公司官方網站及公開資訊觀測站。 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| VII. Other information useful to the understanding of the sustainable development implementation:
1. The product commitment of “For a Healthy Tomorrow” is the cornerstone of AGV. Whether in terms of product traceability and tracking, or simple formulas and clean labeling, the Company always insists that natural products are the best way toward healthiness, deliciousness, greenness and naturalness. 2. With respect to business management, the Company focuses on both financial performance and non-financial performance and continues to pay attention to international sustainability ratings (CDP and DJSI) and related initiatives (GRI and IIRC), in order to keep in line with international trends and standards. 3. All food and beverage factories of AGV have acquired a number of internationally recognized certification systems including ISO 22000 and HACCP. 4. AGV not only provides a safe, healthy, harmonious, and happy workplace for employees to seek balance between their work and families, but also actively enhances the professional skills and competencies of employees so that they are able to grow in step with AGV. 5. We have continued to increase investment in software, hardware, and intellectual property. 6. In 2023, the Company received the following domestic and foreign awards: Certification of Premium Oat Drink (Original) as a health food for the improvement of gastrointestinal functions, A.A. Three Stars certification for Premium Oat Drink (Original) (the fifth year), Eatender certification for Curry Tofu, three-star A.A. Taste Award (A.A. certification) for Premium Oat Drink (Dark Chocolate), three-star A.A. Taste Award (A.A. certification) for Premium Oat Drink (Sesamin Easy Sleep Plus), three-star A.A. Taste Award (A.A. certification) for Unsweetened Activate Green Tea, two-star A.A. Taste Award (A.A. certification) for Hakka Pickled Bamboo Shoot, Monde Selection Gold Award for Unsweetened Activate Green Tea, Monde Selection Gold Award for Premium Oat Drink, Monde Selection Silver Award for Multigrain Activate Tea, Monde Selection Silver Award for Ice Brew Barley Drink (Unsweetened), Monde Selection Bronze Award for Curry Tofu, three-star Superior Taste Award for OKINA Deep Natural Electrolyte Water, one-star Superior Taste Award for Premium Oat Drink (Sesamin Easy Sleep Plus), three-star Food Innovation Award – Food and Beverage Innovations for Tube Savory Rice Pudding, and two-star Food Innovation Award – Food and Beverage Innovations for Korean Kimchi Tofu Stew. 7. The Company has engaged in social charity activities, such as the organization of mountain cleaning activities, the selection of road sections for greening and maintenance, and assistance in the development of leisure activities. 8. The Company’s contribution to society not only includes monetary donations but also investments in manpower, donations of items, and service provisions. The main contents of various social activities are summarized as follows: a. By establishing an energy-saving performance system, we are striving to optimize the improvement of our manufacturing process and implement the enhancement of competency training for product line personnel and equipment maintenance to further improve the performance of equipment. In addition, we improve employees’ concept of energy savings and carbon reduction to reduce operating costs from the viewpoint of corporate sustainable development in addition to the reduction of greenhouse gas emissions. b. As of the date of publication of the annual report, the money and supplies donated and visits conducted by Company are as follows: Hearing Loss Association of Chiayi County, Seed of Love Education Foundation, Manufacturers Association of Minxiong and Touqiao Industrial Park, Chiayi Branch Office of Taiwan Fund for Children and Families, Genesis Social Welfare Foundation, Chung Yi Social Welfare Foundation, Sunflower Care Association of Taitung County, Taiwan Sailing Association, Chiayi County Volunteer Fire Department, 3 Acts of Goodness Sports Association, Mustard Seed Mission, Paramitas Foundation, Physical Disability Service Association of Chiayi City, Charity Union Association of Chiayi County, Rain Spring Charitable Foundation, Spinal Cord Injury Association of Chiayi County, Hsin Kang Feng Tian Temple of Chiayi County, and Ro Ju Er Education Foundation. 9. For other related important information, see the relevant information in the section for sustainable development on the Company’s website (www.agv.com.tw/企業社會責任之使命).www.agv.com.tw/企業社會責任之使命)。 |
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Climate-Related Information of TWSE/TPEx Listed Company
全球氣候變遷日亦嚴重，連帶衍生之效應與衝擊，亦是企業應嚴正以待之課題。本公司除盡到國家政策之環保規範，亦透過會議，研討氣候變遷所產生風險，透過不同領域角度，分析日後因應之對策，以專案方式進行管理，以達到永續發展之精神。
我國現行政策導向低碳排生產，本公司亦透過產能分析管控，以節能模式進行生產，並依據產品別進行大數據分析調整，降低碳排放量，達到友善環境之目標。本公司藉由金融穩定委員會 (FSB) 發布的「TCFD 氣候相關財務揭露建議 (Task Force on Climate-related Financial Disclosures)」來評估氣候變遷對公司造成的影響，並鑑別出氣候風險與機會，擬定相應對策以因應風險：
1、氣候相關資訊執行情形
1-1 Greenhouse Gas Inventory and Assurance Status for the Most Recent 2 Fiscal Years
1-1-1 Greenhouse Gas Inventory Information
1-1-2 Greenhouse Gas Assurance Information
1-2 Greenhouse Gas Reduction Targets, Strategy, and Concrete Action Plan
| Item | Implementation status | ||||||
| 1. Describe the board of directors' and management's oversight and governance of climate-related risks and opportunities. | Regarding the governance of climate change risks, the President is responsible for coordinating and leading the Sustainable Development Organization in controlling related issues. Under the Sustainable Development Organization, several sub-committees have been formed for risk management and issue assessment, and they submit regular reports on the status of implementation to the Board of Directors in order to reduce the risks and impact caused by climate change to sustainable management. | ||||||
| 2. Describe how the identified climate risks and opportunities affect the business, strategy, and finances of the business (short, medium, and long term). | 風險類別： 1.極端氣候（如颱風、洪水）的嚴重情況和頻率提高，導致斷電或供電異常。 2.降雨（水）模式變化（如乾旱缺水），導致原物料供應中斷與不足，或是需要增加原物料、產品倉儲的天數，直接影響工廠排程及廠製等作業進度。 3.國內外環境相關法規要求及目前政府因應溫室氣體管理需求，要求耗能企業需設置一定比例之再生能源；或是要求包材減量及產品碳足跡的調查。若未符合相關規範，可能將進一步繳納碳費（稅）或罰款。 機會類別： 1.發展綠電及儲能系統建置。 2.提升設備用水效率，調整或合併性質相同產程以減少 CIP 次數並降低清洗用水量。 3.持續以製程及設備改善提升產品良率減少食品廢棄物，同時積極建置綠電及儲能設備，友善環境提升企業聲譽。 因應相關環境法規，本公司積極控管能耗，包括用電、用水、溫室氣體及食品廢棄物管理；持續開發對消費者具保健功效之產品，秉持企業經營理念，讓消費者及環境「明日更健康」。 •短期：設置緊急發電機及 UPS 不斷電系統備用電。 •中、長期： 1.積極開拓「第二供應商」防止供應鏈中斷同時降低採購成本。 2.產程調整，依據缺料、缺水情況，安排產製順序。 3.建立排水回收再循環運用機制。 | ||||||
| 3. Describe the financial impact of extreme weather events and transformative actions. | •供電異常將影響無菌產程，除增加製程成本外，也可能造成原物料和半成品品質異常而需拋棄造成損失。 •原物料成品增加，需額外承租外租倉費用增加等，進而導致整體營運成本增加與營收減少。 | ||||||
| 4. Describe how climate risk identification, assessment, and management processes are integrated into the overall risk management system. | A Risk Management Task Force is formed by the R&D, QC, manufacturing, procurement, financial, audit and industrial safety departments. It is tasked with conducting an overall assessment of climate change risks based on the duties of the departments to enhance our knowledge of the relevant issues and provide decision makers with a basis of reference to formulate strategies in response, such as a comprehensive inventory of the power restoration and storage system and the establishment of emergency response procedures, with the purpose of dealing with unexpected power shortages and mitigating our operating losses. In terms of production, we hold management meetings from time to time and continue to adjust and control our production and sales volumes to facilitate inventory management and reduce inventory costs. Additionally, to improve the quality of raw materials and maintain stable sources of supply, we will seek cooperation from contract farming and secondary suppliers to minimize shortages of materials caused by climate change, hoping to reduce their impact and effect on our operations. At the same time, we conduct energy consumption inventories to reduce and control the consumption of water, energy and resources, and to further recycle and reuse usable resources. | ||||||
| 5. If scenario analysis is used to assess resilience to climate change risks, the scenarios, parameters, assumptions, analysis factors and major financial impacts used should be described. | To reduce energy consumption and increase the percentage of renewable energy used, the costs of newly installed relevant equipment will rise. Operating expenses will increase due to expenses for the relevant carbon footprint certifications or carbon fees, and the waste treatment expenses will decrease as a result of products becoming lightweight. | ||||||
| 6. If there is a transition plan for managing climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical risks and transition risks. | AGV is primarily a food and drink manufacturer. In the course of developing green products and services, we are committed to setting targets related to energy conservation, waste reduction and water conservation in terms of energy, GHG emissions, water resources and waste. Moreover, through measures such as supplier source management and the introduction of eco-friendly packaging materials, we seek to implement the indicators directly related to our operations and environmental friendliness, and to fulfill the responsibilities required for society and the environment.
|
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| 7. If internal carbon pricing is used as a planning tool, the basis for setting the price should be stated. | None | ||||||
| 8. If climate-related targets have been set, the activities covered, the scope of greenhouse gas emissions, the planning horizon, and the progress achieved each year should be specified. If carbon credits or renewable energy certificates (RECs) are used to achieve relevant targets, the source and quantity of carbon credits or RECs to be offset should be specified. | None |
| 9. Greenhouse gas inventory and assurance status and reduction targets, strategy, and concrete action plan (separately fill out in points 1-1 and 1-2 below). |
| Describe the emission volume (metric tons CO2e), intensity (metric tons CO2e/NT$ million), and data coverage of greenhouse gases in the most recent 2 fiscal years. | ||||||||||||||||||||||||
|
| Describe the status of assurance for the most recent 2 fiscal years as of the printing date of the annual report, including the scope of assurance, assurance institutions, assurance standards, and assurance opinion. |
| N/A. |
| Specify the greenhouse gas reduction base year and its data, the reduction targets, strategy and concrete action plan, and the status of achievement of the reduction targets. |
| 水資源管理: 本公司以2023年為基期， • 短期目標：預期將目標設定在2025年達到減少3%的用水量。 • 中、長期目標（2025年後）： 1. 建置環保節能環境，提升資源利用效率。 2. 依循能源管理政策、全員參與節能減碳。 能源管理: • 短期目標: 預期將目標設定在2025年達到減少3%的能源耗用量。 • 中、長期目標（2025年後）： 1. 持續更換廠內老舊設備為新式節能設備，減少能源使用率。 2. 添購部分比例綠電，減少溫室氣體排放量。 廢棄物管理: • 短期目標: 預期將目標設定在2025年達到減少5%的廢棄物總量。 • 中、長期目標（2025年後）： 1. 持續提升生產技術，從源頭對廢棄物進行減量。 2. 依循廢棄物回收管理政策、全員參與廢棄物回收分類。 |
Implementation of ethical corporate management, and deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies, and reasons thereof
| Evaluation item | Status | Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies and reasons thereof | ||||
| Yes | No | Summary | ||||
| I. Establishment of ethical management policies and plans | ||||||
| (I) Has the Company established any ethical management policy adopted by the Board of Directors? Do the regulations and external documents of the Company specify the policy and practices of ethical management and the commitments by the Board of Directors and the senior management to actively implement the ethical management policy? | v | The Company has established the “Ethical Management Best Practice Principles” and makes timely amendments in response to legal amendments and the Company’s business. In addition, the Company issued the 2022 sustainability report with our detailed business philosophy of ethical corporate management in September 2023. We have also established a good corporate governance and risk control mechanism to create an operation environment for sustainable development and prevent unethical conduct and shall not accept treatments, gifts, kickbacks, embezzling public funds, as well as other illegal gains. The Company openly discloses the “Ethical Management Best Practice Principles” and relevant regulations on the MOPS and the Company’s website accessible to stakeholders at any time. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (II) For the risk of unethical conduct, does the Company establish an assessment mechanism and regularly analyze and assess the business activities within its business scope which are possibly at a higher risk of being involved in unethical conduct to establish preventive solutions that at least cover the conduct specified in each subparagraph under Paragraph 2 in Article 7 of the “Ethical Corporate Management Best Practice Principles for TWSE/TPEX-Listed Companies”? | v | 本公司訂定防範方案時，應分析營業範圍內具較高不誠信行為風險之營業活動，並加強相關防範措施；包含行賄及收賄或非法政治獻金、不當慈善捐贈或贊助、其他不正當利益、侵害營業秘密、商標權、專利權、著作權及其他智慧財產權、從事不公平競爭之行為、產品及服務於研發、採購、製造、提供或銷售時直接或間接損害消費者或其他利害關係人之權益、健康與安全，其112年度防範措施執行如下： 1.112年度執行4次食品安全宣導。 2.112年度執行7次食品防護。 3.112年度執行6次法規遵循。 4.112年度完成法規規定之110個品項追蹤、追溯資料上傳至非追不可平台。 5.112年度止本公司所有食品廠、飲料廠皆全數取得ISO22000、HACCP等多種國際通用的驗證系統。 6.於食品安全的管理系統中，已取得CAS、TQF、HACCP等認證，更於96年即成為第一家通過SGS(臺灣檢驗科技股份有限公司)ISO 22000驗證的食品廠商。 7.全廠區取得ISO22000認證。 | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (III) Does the Company specify and implement the operating procedures, guidelines of behavior, penalties for violations, and complaint system in the plan for prevention of unethical behavior? Is the foregoing plan reviewed and amended on a regular basis? | v | The Company faithfully upholds the principle of ethical management and obligations to comply with the “Ethical Management Best Practice Principles” established by the Company. Those violating the principle of ethical management shall be punished and the information such as title and name of the violator, the date and details of the violation, and the actions taken in response shall be immediately disclosed on the Company’s internal website. The reporting system shall also be established and carried out accordingly. The Company has also disclosed information regarding the implementation of ethical management on the Company’s website, annual report, and prospectuses, and discloses the contents of its Ethical Management Best Practice Principles on the MOPS. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| II. Implementation of ethical management | ||||||
| (I) Does the Company assess the history of the integrity of its business counterparties? Does the contract between the Company and a business counterparty include any provision governing ethical behavior? | v | To ensure that the trading suppliers are ethical operators, most of the Company’s customers and suppliers are well-known companies and their ethical management information is more likely to be acquired. For example, we log into the website of MOEA or other channels to query the operating status of cooperation partners or require them to provide relevant information as evidence of being legal operators. The Company will also explain the supplier selection principles with fairness, openness, and transparency to the vendors. In addition, for contract signing, we gradually strengthen the ethical clauses in the contract while the Legal Affairs Office, Audit Office, and President’s Office are responsible for the review of contracts. If any violation of ethical management conduct is included in the contract, the Company shall terminate the relevant regulations in the contract. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (II) Does the Company set up any unit under the Board of Directors that is responsible for the promotion of corporate ethical management and that gives a report to the Board of Directors regarding its ethical management policy and unethical behavior prevention plan and their supervision and implementation on a regular basis (at least annually)? | v | 1.本公司由稽核室作為誠信經營之推動窗口，依本公司訂定之誠信經營守則執行推動；董事會藉由稽核功能，查核公司在誠信經營政策的制訂及執行情形，本公司召開董事會由稽核室主管列席報告業務內容，也定期向獨立董事報告。 2.員工也可透過多重管道，包含內部E-mail、員工反映信箱及公司網站，與管理階層及人資部及稽核室反映與溝通。 3.112年度外部或內部檢舉案件0件，未發生重大不誠信行為之情事。 | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (III) Has the Company established any policy for the prevention of conflict of interest, provide any appropriate channels for representation, and implement such policy? | v | 1.本公司於「內部重大資訊處理作業程序」，明訂董事、經理人及受僱人不得洩露所知悉之內部重大資訊予他人，不得向知悉本公司內部重大資訊之人探詢或蒐集與個人職務不相關之公司未公開內部重大資訊，對於非因執行業務得知本公司未公開之內部重大資訊亦不得向其他人洩露，並落實執行。 2.公司已建立完善的內部稽核制度、陳述溝通及風險管理機制，以維持有效之內部控制制度運作，並防止利益衝突及提供有效溝通管道。 3.若該次董事會議案有涉及應利益迴避者，於議案宣讀前，由司儀說明迴避姓名及理由，亦會由司儀再次提醒請利害關係人離場迴避。 4.召開董事會，均遵照董事會議事規範進行。 5.112年召開5次董事會，皆遵照董事會議事規範進行。 | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (IV) Has the Company established effective accounting and internal control systems to ensure the implementation of ethical management? Does the internal audit department establish any relevant audit plan based on the results of the assessments of the risks of unethical behavior? Does the Company, in accordance with the foregoing plan, conduct an audit of the compliance with the unethical behavior prevention plan, or engage a CPA to conduct such audit? | v | To implement ethical management, the Company has established effective accounting and internal control systems, and the CPAs are responsible for auditing the related accounting statements and records. For internal auditing, the status of compliance is audited according to the annual audit plan established based on the result of risk assessment. In 2023, 60 audit cases were completed with the issuance of audit reports. The effectiveness of the design and implementation of the internal control system is ensured by the annual self-evaluation of internal control with the issuance of a statement on the internal control system, which is reviewed and approved by the Audit Committee and then approved by a resolution of the Board of Directors. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (V) Does the Company organize internal and external training sessions on ethical management on a regular basis? | v | Specific measures regarding the Ethical Corporate Management Best Practice Principles are not only disclosed on the Company’s website accessible to employees at any time, but also promoted during new employee training and common management courses for all employees to understand and follow the principles. In 2023, a total of 156 people attended training courses on issues related to ethical management, and took post-training tests. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| III. Operations of the whistleblowing system of the Company | ||||||
| (I) Has the Company established specific systems for whistleblowing and rewards? Has the Company established any convenient whistleblowing channel and appointed any appropriate person to handle the case of a reported person? | v | The Company has set up a “Section for employee opinions and timely feedback” and the President’s mailbox, and has also established standard operating procedures for the investigation of whistleblowing reports, procedures for subsequent handling, and relevant confidentiality mechanisms. Employees may report any improper conduct likely to affect the Company’s goodwill and interests. The relevant regulations specify that any employee violating the requirements of ethical management of the Company will be punished depending on the severity of the violation in accordance with the “Regulations Governing Rewards and Punishment of Employees”. The President and the manager of the Human Resources Department are the persons designated to address such violations. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (II) Has the Company established standard operating procedures for investigation of cases reported by whistleblowers, including subsequent measures required after the completion of investigations and the relevant confidentiality measures? | v | The “Ethical Management Best Practice Principles” specify that in the event that any material violation or likelihood of material damage to the Company is found upon investigation, the designated personnel or department handling whistleblowing reports shall immediately prepare a report and notify the independent directors or supervisors in writing. In addition, the “Employee Rules” have specified standard operating procedures for investigation of whistleblowing reports and relevant confidentiality mechanisms, and have adopted measures to protect whistleblowers from improper retaliation as a result of whistleblowing. There was no reported case in 2023. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| (III) Does the Company take measures to protect whistleblowers from improper retaliation as a result of whistleblowing? | v | The “Ethical Management Best Practice Principles”, complaint regulations, and employee rules established by the Company have adopted measures to protect whistleblowers from improper retaliation as a result of whistleblowing. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| IV. Enhancement of information disclosure | ||||||
| Does the Company disclose the contents of its ethical management principles and the results of their promotion on its website and the Market Observation Post System? | v | The corporate governance and related information has been disclosed on the Company’s website and MOPS (website: https://www.agv.com.tw), and the Company has also disclosed its philosophy of ethical corporate management in the sustainability report. | In compliance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies. | |||
| V. Where the Company has established its own principles of ethical management in accordance with the “Ethical Corporate Management Best-Practice Principles for TWSE/GTSM Listed Companies”, the differences between the operations of the Company and such principles must be described: The Company has established the “AGV Products Corporation Ethical Management Best Practice Principles” based on the Ethical Corporate Management Best-Practice Principles for TWSE/GTSM Listed Companies promulgated by TWSE, and has disclosed the Ethical Management Best Practice Principles on the Company’s website. (Website: https://www.agv.com.tw) while implementing them accordingly without any discrepancy. | ||||||
| 六、其他有助於瞭解公司誠信經營運作情形之重要資訊：（如公司檢討修正其訂定之誠信經營守則等情形） 1.本公司訂定之「誠信經營守則」將誠信經營政策與員工績效考核及人力資源政策結合，落實誠信經營的守則。 2.本公司持續秉持誠信經營原則經營，落實遵守相關法令規定，如公司法、證券交易法、食品安全衛生管理法、上市櫃相關規章、貪污防制條例、政府採購法等以做為落實誠信經營的基本前提，用人唯才以品德操守為第一，亦重視職務輪調等相關防弊機制；內部員工無發生任何貪瀆、賄賂及勒索等不法行為。 3.持續推動企業永續發展，落實推廣公司優質治理，秉持「讓明日更健康」的企業願景。 | ||||||
Employee code of conduct or ethical rules
To establish the management system, complete the organizational function and build labor-management harmony, the Company has established the work rules to regulate the behavior of employees. The description is as follows:
1. Employees shall faithfully fulfill their duties and comply with all regulations of the Company to ensure the business confidentiality.
2. When doing business with external parties on behalf of the Company, employees shall take a modest attitude instead of being proud and damaging the image of the Company.
3. Employees shall keep their integrity, respect other’s personality and help each other to jointly achieve the business objectives of the Company.
4. Employees shall be honest in their daily behavior and shall not involve in conduct that may do harm to the reputation of the Company, such as being licentious or extravagant, visiting prostitutes or gambling.
5. Employees shall perform their duties as practical as possible instead of being afraid of difficulties, avoiding or delaying their work without any reason.
6. Employees shall have innovative spirits to seek for work efficiency.
7. Employees shall inspire themselves by studying and discipline.
Employee welfare measures
The personnel management regulations of the Company have established a comprehensive system, including the work rules, remuneration management regulations, hierarchical responsibility regulations, subsidy payment standards, attendance standards, promotion and transfer regulations, performance regulations, rules for leave application, performance and year-end bonuses, remuneration for employees, insurance payments, welfare fund, and bonuses for proposed improvements.
Workplace diversity and equality: The Company values gender equality, equal pay, and equal opportunity for promotion. In 2023, among the Company’s employees, female employees accounted for 56.56%, and female managers accounted for 26.09%.
Cash gifts and subsidies: The Company organizes health examinations for employees, provides parking lots and lactation rooms, and maintains a comprehensive welfare system, such as: cash gifts for retired employees, marriage, parental, children’s education, and funeral subsidies, maternity, paternity, and parental leave, and company gifts.
The Company provides feedback and reflects the profits in the employee remunerations and benefits to share the results of earnings with employees, such as performance bonuses subject to the achievement of KPI, incentive bonuses subject to personal contributions, and employee remuneration. The Company strives to maintain labor–management harmony in order to create a win-win regarding labor–management relations.
The operating performances or results have been appropriately reflected in the remuneration for employees. For example: full pay raise in 2020, pay raise by performance in 2021 and 2022, and full pay raise in 2023, as substantial and timely rewards to employees.
Working environment and measures for protection of the safety of employees
In order to build a good working environment and protect the safety and health of employees, the Company engages in the management of labor safety and health in accordance with the law:
1. To maintain the security of its factories, the Company has contracted a security company, with access control and strict monitoring systems in place during daytime and nighttime and on holidays.
2. The Company engages a professional organization to inspect and report on the public safety of buildings every two years.
3. To ensure the safety and health of the workplace, the Company has established a dedicated division and appointed dedicated personnel at the Labor Safety and Health Office in accordance with the law.
4. The Company communicates safety and health requirements and safe operating standards on a periodic or non-periodic to be followed by its employees to achieve the goal of zero workplace accidents.
5. The Company conducts working environment monitoring of the workplace on a semi-annual basis.
6. To maintain the integrity of facilities, daily inspections and follow-ups on improvement are conducted by safety and health management officers.
7. In accordance with the Regulations Governing Occupational Safety and Health, the Company conducts periodic inspections on electrical equipment, forklifts, fixed cranes, freight elevators, pressure vessels and other equipment.
8. In accordance with the Fire Services Act, the Company inspects fire safety equipment and fire evacuation facilities on a monthly basis, conducts maintenance of fire safety equipment and submits a report thereon annually, and organizes training drills for self-defense fire safety teams twice a year to reduce the risks of personal and property losses.
9. Each year, the Company organizes annual health and pre-employment physical examinations for employees, and cooperates with health authorities in providing services of mobile mammography screening, Pap test, bone density test and cancer screening.
10. To protect the physical and mental health of employees and prevent the risk of occupational illness, the Company conducts questionnaire surveys regarding the prevention of ergonomic hazards, the prevention of unlawful harms during the performance of duties, and the prevention of illnesses induced by abnormal workload.
11. To build a safe and healthy working environment, the Company follows the ISO 45001 occupational safety and health management system and complies with legal requirements.
Succession Planning for Board Members and Key Management Personnel
Succession Planning for Board Members and Key Management Personnel
The company, from a sustainable operation perspective, regularly conducts both scheduled and unscheduled employee training, job rotations to cultivate versatile and outstanding talents and leadership cadres. It assigns significant positions and challenges, and through analysis of employee satisfaction surveys, it is observed that employees apply their learning to their work, thereby enhancing the department's and company's operational performance. The promotion channels are well-established and smooth, aiming to attract, motivate, develop, and retain talents to accomplish the company's organizational mission.
The candidate database is built based on the following criteria:
1. Professional knowledge and skills
2. Work quality (efficiency, accuracy, etc.)
3. Time management skills
4. Teamwork mindset
5. Communication and coordination skills
6. Risk management awareness
7. Crisis management capabilities
8. Leadership skills
9. Innovative thinking abilities
10. Development potential
11. High degree of loyalty to the company
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